Neb. Rev. Stat. § 71-2494

(1) Each regional behavioral health authority shall use funds received pursuant to the Opioid Prevention and Treatment Act for: (a) Opioid treatment and response; (b) Data tracking related to the opioid epidemic; (c) Supporting individual recovery and rehabilitation related to the opioid epidemic; and (d) Opioid use prevention and opioid remediation. (2) Each regional behavioral health authority shall report to the division as provided in section 71-2489 . (3) The division shall review the reports and require an authority to return unobligated and unexpended funds for the prior biennium to the Opioid Prevention and Treatment Cash Fund.